NATIONAL AND INTERNATIONAL APPROACH TO FINANCIAL INSTRUMENTS

Sorin Briciu () and Samara Silvia ()
Additional contact information
Samara Silvia: “Virgil Madgearu” Economical High School Constanta

Annals of Faculty of Economics, 2009, vol. 3, issue 1, 90-95

Abstract: Due to the international character of the financial markets and to the general tendency of globalization, the accountancy treatment of the financial mechanisms and instruments acquire a special importance because the theory, the norms and especially the p

Keywords: financial instruments; securities; IAS 32; IAS 39; IFRS 7 (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2009
References: View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://steconomice.uoradea.ro/anale/volume/2009/v3 ... d-accountancy/12.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ora:journl:v:3:y:2009:i:1:p:90-95

Access Statistics for this article

More articles in Annals of Faculty of Economics from University of Oradea, Faculty of Economics Contact information at EDIRC.
Bibliographic data for series maintained by Catalin ZMOLE ( this e-mail address is bad, please contact ).